BUSINESS NAME

Statement of Financial Position

As of ___________________________

ASSETS
Note
Current Assets
Cash & cash equivalents 1 X1
Trade & other receivables 2 X2
Inventories 3 X3
Prepayments 4 X4
Total Current Assets X5=SUM (X1:X4)

Non-current Assets
Property, plant & equipment 5 X6
Account title X7
Account title X8
Total Non-current Assets X9=SUM (X6:X8)

TOTAL ASSETS X10=X5+X9

LIABILITIES & EQUITY

LIABILITIES
Current Liabilities
Trade & other payables 6 X11
Account title X12
Account title X13
Total Current Liabilities X14=SUM (X11:X13)

Non-current Liabilities
Account title X15
Account title X16
Total Non-current Liabilities X17=SUM (X15:X16)

Total Liabilities X18=X14+X17

EQUITY X19

TOTAL LIABILITIES & EQUITY X20=X18+X19

 BUSINESS NAME
Statement of Changes in Equity

Preference Share Ordinary Share Share Premium Retained Earnings/ Treasury Shares Total
Capital Capital (Deficit)
(Note 14) (Note 15) (Note 16) (Note 17)
Balances, Beginning

Balances, Ending
 BUSINESS NAME
Statement of Cash Flows
For the _____________________________________

CASH FLOWS FROM OPERATING ACTIVITIES

Net Profit/(Net Loss) X1
Adjustments for:
Depreciation, Amortization, Bad debts, (Gains) or Losses X2
Income before working capital changes X3 = X1+X2
(Increase)/Decrease in current assets
Current Asset account titles X4
Current Asset account titles X5
Increase/(Decrease) in current liabilities
Current Liability account titles X6
Current Liability account titles X7
Net cash provided by/(used in) Operating Activities X8 = X3+X4+X5+X6+X7

CASH FLOWS FROM INVESTING ACTIVITIES

Sale of/(Purchase of):
Non-current Asset account titles X9
Non-current Asset account titles X10
Net cash provided by/(used in) Investing Activities X11 = X9+X10

CASH FLOWS FROM FINANCING ACTIVITIES

Issuance of/Proceeds from/(Payment of)/(Acquisition of):
Non-current Liability account titles X12
Equity account titles X13
Net cash provided by/(used in) Financing Activities X14 = X12+X13

NET INCREASE/(DECREASE) IN CASH X15 = X8+X11+X14

Add: Cash, beginning X16
CASH, ENDING X17 = X15+X16
BUSINESS NAME
Notes to Financial Statements

2022 2021
Note 1 - Cash & cash equivalents
Account title X1 X1
Account title X2 X2
Account title X3 X3
Total SUM (X1:X3) SUM (X1:X3)

Note 2 - Trade & other receivables

Account title X1 X1
Account title X2 X2
Account title X3 X3
Total SUM (X1:X3) SUM (X1:X3)

Note 3 - Inventories
Account title X1 X1
Account title X2 X2
Account title X3 X3
Total SUM (X1:X3) SUM (X1:X3)

Note 4 - Prepayments
Account title X1 X1
Account title X2 X2
Account title X3 X3
Total SUM (X1:X3) SUM (X1:X3)

Note 5 - Property, plant & equipment

Account title X1 X1
Account title X2 X2
Less: Accumulated depreciation (X3) (X3)
Account title X4 X4
Less: Accumulated depreciation (X5) (X5)
Total SUM (X1:X5) SUM (X1:X5)

Note 6 - Trade & other payables

Account title X1 X1
Account title X2 X2
Account title X3 X3
Total SUM (X1:X3) SUM (X1:X3)

Note 7 - Net Sales Revenue

Gross Sales X1 X1
Less: Sales returns & allowances (X2) (X2)
Sales discount (X3) (X3)
Net sales revenue SUM (X1:X3) SUM (X1:X3)
BUSINESS NAME
Notes to Financial Statements

2022 2021
Note 8 - Cost of Goods Sold

Note 9 - Marketing & Distribution

Account title X1 X1
Account title X2 X2
Account title X3 X3
Total SUM (X1:X3) SUM (X1:X3)

Note 10 - General & Administrative

Account title X1 X1
Account title X2 X2
Account title X3 X3
Total SUM (X1:X3) SUM (X1:X3)

Note 11 – Other Expenses

Account title X1 X1
Account title X2 X2
Account title X3 X3
Total SUM (X1:X3) SUM (X1:X3)

Note 12 - Other income

Account title X1 X1
Account title X2 X2
Account title X3 X3
Total SUM (X1:X3) SUM (X1:X3)

Note 13 – Net Interest/Expense

Account title X1 X1
Account title X2 X2
Account title X3 X3
Total SUM (X1:X3) SUM (X1:X3)

Note 14 – Preference Share Capital

Issued shares
Subscribed shares
Subscription receivable
Total SUM SUM

Note 15 – Ordinary Share Capital

Issued shares
Subscribed shares
Subscription receivable
Total SUM SUM
BUSINESS NAME
Notes to Financial Statements

2022 2021
Note 16 – Share Premium
From issuance of:
Preference shares
Ordinary shares
Total SUM SUM

Note 17 – Treasury shares

From issuance of:
From issuance of:
Preference shares
Ordinary shares
Total SUM SUM